Idaho Statutes Title 22. Agriculture and Horticulture § 22-1211. Tax levy

There is hereby levied and imposed a tax of four cents (4¢) per hundredweight on potatoes covered by this chapter, which tax shall be due on or before the time when such potatoes are first handled in the primary channels of trade and shall be paid at such time or times as the commission may by rule prescribe, but not later than the fifteenth day of the month next succeeding the month in which such potatoes were handled in the primary channels of trade. The commission is authorized to make appropriate rules to implement the collection of the taxes imposed by this chapter.

In addition to the four cent (4¢) tax hereinabove provided for, there is hereby levied and imposed an additional tax of eleven cents (11¢) per hundredweight on potatoes covered by this chapter; provided however, said additional tax of eleven cents (11¢), or any portion thereof, shall only be due and collectible upon a determination by at least two-thirds ( 2/3 ) of the commission members that the anticipated expenditures for the next fiscal year following the year in which the determination is made will exceed the anticipated tax revenues to be collected from the said four cent (4¢) tax. Upon such a determination, the commission shall collect the additional eleven cent (11¢) tax or such portion thereof as is required by such determination, which shall be collected with, and as, other taxes imposed by this chapter.

The person first selling or otherwise delivering potatoes into primary channels of trade shall be responsible for and make payment of all taxes imposed by this chapter. If such person is the dealer or shipper handling potatoes grown by another, he may charge against and recover from the grower of such potatoes or the person from whom he acquired them sixty percent (60%) of the tax.